TaxTMI 
TaxTMI 
1997 (3) TMI 205
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.... for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order-in-appeal dated 16-8-1988 of Collector of Customs (Appeals), Bombay. 2. The appellants were denied the concessional rate of duty on what they claimed to be the Automatic Ice Cream Filling Machine for 2 sizes of Cups, Check Weighing Volumatric Fillers imported under Bill of Entr....
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....tric fillers. 5. Arguing for the Revenue, the Learned DR submits that the expert Appraiser on the examination of the catalogue held that it did not show working principle and there was nothing to show that the machine was fitted with check weighing mechanism/arrangement/equipment/gadget. He also draw our attention to ITC licence saying that if these were covered by exemption Notification, ....
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....d that catalogue did not show the working principle and there was nothing to show that the machine was fitted with check weighing mechanism/arrangement/equipment/gadget. It is difficult for us to accept an opinion on the basis of catalogue, in the face of examination report recorded by the officer. If the expert Appraiser doubted the examination report, he should have himself examined the impugned....
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.... to accept the ld. Advocate's plea regarding description in the documents in invoice as evidence to prove that the impugned goods were actually parts." 9. Apart from this in the literature submitted by the Learned Advocate, the various functions are clearly indicated. For instance, at page 3, it refers to the adjustment of the quantity of product to be proportioned may be controlled as fol....